INCOME TAX ASSESSMENT ACT 1997 - SECT 2.25 Purposes
INCOME TAX ASSESSMENT ACT 1997 - SECT 2.25
PurposesTwo main purposes of the numbering system in this Act are:
- To indicate the relationship between units at different levels.
For example, the number of Part 2 - 15 indicates that the Part is in Chapter 2. Similarly, the number of section 165 - 70 indicates that the section is in Division 165.
- To allow for future expansion of the Act. The main technique here is leaving gaps between numbers.